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This is part of a case series. The federal Defense of Marriage Act, or 'DOMA,' instituted far-ranging consequences for LGBT couples in the United States, even for those couples residing in states where same-sex marriage is legal. For example, LGBT employees must pay federal income taxes on health and other employer-provided benefits for their same-sex spouses, while heterosexual married couples do not. Consequently, a few companies began offering to 'gross up,' or adjust the base salaries, of LGBT employees who bear additional tax burdens due to the discriminatory impacts of DOMA. Two top Barclays executives are considering the proposal of Spectrum, Barclays's LGBT employee resource group, to adopt a 'gross up' policy at the firm. In the aftermath of the financial crisis and facing impending layoffs, the Barclays executives wonder whether such a policy might negatively impact their bottom line. At the same time, they know that inclusive and fair policies such as this one would generate employee goodwill and aid retention, which could positively impact the firm. If they decide to adopt the policy, Barclays would become the first investment bank in the United States to compensate its LGBT employees for discriminatory tax impacts.